Agrégateur de flux

Ghana will face fellow West African heavyweights Ivory Coast in qualifying for the 2027 Africa Cup of Nations, which will be co-hosted by Kenya, Tanzania and Uganda.

Ghana will face fellow West African heavyweights Ivory Coast in qualifying for the 2027 Africa Cup of Nations, which will be co-hosted by Kenya, Tanzania and Uganda.

L’essor exagéré de la culture numérique en Algérie est établi, de très nombreuses organisations (entreprises, start-ups, établissements d’enseignement) investissent avec une force convaincante dans les […]

L’article Comment l’Algérie s’adapte aux tendances technologiques modernes est apparu en premier sur .

Livré à la Marine nationale en juillet 2023, le Bâtiment ravitailleur de forces [BRF] Jacques Chevallier fut admis au service actif en novembre 2024, soit seize mois plus tard. Entre-temps, ce nouveau navire dut effectuer un déploiement de longue durée [DLD] de quatre mois pour valider ses capacités militaires et se soumettre à d’autres essais...

Cet article Le Bâtiment ravitailleur de forces «Jacques Stosskopf» a déjà été admis au service actif au sein de la Marine nationale est apparu en premier sur Zone Militaire.

As things stand, Trump’s hopes for a G-2 remain elusive. This leaves New Delhi with enough room to maneuver diplomatically.

No vaccine or treatment currently exists for the Bundibugyo Ebola strain

At least since the 1980s, American leaders visiting Beijing were traditionally expected to raise the Tibetan issue during bilateral meetings. Not anymore.

Dans le cadre de l’organisation de l’opération de vente des sacrifices de l’Aïd et afin de garantir la transparence de leur distribution, le ministre de […]

L’article Moutons importés : Le ministre annonce du nouveau pour « Adhahi.dz » est apparu en premier sur .

La spécificité de la guerre informationnelle réside dans son caractère évolutif : afin d’atteindre efficacement les opinions publiques, elle s’adapte aux environnements sociaux et politiques en se greffant aux thématiques qui suscitent une attention accrue dans les sociétés ciblées. Comme de nombreux autres enjeux, les changements climatiques peuvent donc être intégrés dans le cadre de la guerre informationnelle.

Bien que l’intégration des questions climatiques dans le cadre d’ingérences informationnelles étrangères soit récente, la manipulation de l’information climatique est en réalité une pratique ancienne. Toutefois, la désinformation climatique contemporaine se distingue par la diversité des acteurs impliqués : aux acteurs des énergies fossiles s’ajoutent désormais ceux de la Big Tech, ainsi que des acteurs étatiques. De 2024 à 2026, la désinformation climatique représentait en moyenne 7,7 % de l’ensemble des contenus de désinformation recensés dans l’Union européenne (UE).

La manipulation de l’information climatique recouvre une diversité de pratiques, dont les nuances reposent sur le degré d’intentionnalité. L’UE établit ainsi une distinction entre « mésinformation » – définie comme la « diffusion de contenus faux ou trompeurs transmis sans intention de nuire, même si leurs effets peuvent néanmoins être préjudiciables » – et la « désinformation », définie comme des « contenus faux ou trompeurs diffusés avec l’intention de tromper ou dans un but lucratif ou politique et susceptibles de causer un préjudice public ».

Dans la continuité des travaux menés par l’Observatoire Défense et climat sur l’intégration des changements climatiques dans les dynamiques de guerre hybride, cette note propose d’analyser l’instrumentalisation de l’information climatique par des puissances étrangères, grâce à une approche multifactorielle. Dans cette perspective, elle intègre les questions climatiques comme nouvel objet de la guerre informationnelle. Ainsi, après une présentation du cadre méthodologique du nexus désinformation climatique – guerre informationnelle (I), cette note propose un panorama des principaux acteurs étatiques de la désinformation climatique ciblant l’Europe, notamment la Russie et les États-Unis, ainsi que leurs interactions avec des acteurs non étatiques (II). L’analyse porte ensuite sur les conséquences sécuritaires de la désinformation climatique (III). Sur la base de ces conclusions, la note développe trois scénarii de prospective, accompagnés de recommandations à destination du ministère des Armées (IV).

Note Synthèse

L’article Désinformation climatique et guerre informationnelle : ingérences étatiques et enjeux sécuritaires est apparu en premier sur IRIS.

NATO testing can de-risk decision making for governments and investors

« Christian Trimua aurait dû s´abstenir de publier cette thèse farfelue de «césarisme dans le régime parlementaire togolais». Car le césarisme, forme de dictature absolue, est insoluble dans le parlementarisme démocratique. Le césarisme est au parlementarisme démocratique, ce que l´huile est à l´eau. Il ne se mélange pas… Lorsque Chritian Trimua, thuriféraire du régime RPT-UNIR, se voit contraint de reconnaître que la Ve république n´est qu´une dictature travestie en parlementarisme, l´imposture ne fait plus aucun doute. Dès lors, il ne nous reste plus qu´à nous mobiliser massivement pour la combattre… » Jean-Pierre Fabre, Président de l´ANC, le 12 mai 2026

Vraiment Monsieur Christian Trimua aurait dû faire preuve d´un peu de sagesse et d´un peu de respect à l´égard du peuple togolais, en la bouclant, comme le souligne à juste titre la déclaration de la formation politique de l´opposition togolaise, l´Alliance Nationale pour le Changement (ANC), signée par son président national, Monsieur Jean-Pierre Fabre. Des contorsions juridico-intellectuelles, faites d´un charabia dont personne n´a besoin, choisies par Christian Trimua pour justifier l´injustifiable; pour ajouter une humiliation de plus à l´humiliation que subissent déjà les Togolais depuis plus d´un demi-siècle, par le fait d´un régime Gnassingbé, de père en fils. À première vue, après avoir lu le titre: « le césarisme dans le régime parlementaire togolais », on penserait à une critique sincère et à une exigence de réforme du système politique togolais de la part de l´auteur, comme l´ont fait, en leur temps, Dahuku Péré, Agbéyomé Kodjo et tout dernièrement Marguérite Gnakadé. Mais apparemment notre Maître-Assistant à l´université de Lomé, Christian Trimua, n´a pas ce courage et n´est pas prêt à se séparer de ses avantages, pas forcément mérités, dus au fait de son appartenance au clan tribal qui malmène le Togo depuis des lustres.

La constitution du 6 mai 2024 qui est synonyme de Ve république est l´oeuvre de juristes togolais à la solde de Faure Gnassingbé qui n´a pas daigné demander l´avis de son peuple. Car, comptant sur la force militaire, aux allures tribalo-familiales, acquise à sa cause, le «prince-héritier» peut désormais faire, et fait justement désormais ce qu´il veut pour ne jamais quitter le pouvoir; la répression aveugle, faite d´arrestations, d´enlèvements, de détentions arbitraires et d´assassinats, est là pour contenir et dissuader les Togolais qui oseraient contester un tel pouvoir totalitaire. Et le rôle de l´opposition togolaise, aux côtés du peuple, est de se battre avec les petits moyens dont elle dispose, pour exprimer son rejet du système de dictature absolue, incarnée aujourd´hui par Faure Gnassingbé. Et d´après les diverses constatations faites par Monsieur Trimua dans son texte, quant à la concentration de tous les pouvoirs exécutifs entre les mains d´un seul homme qui se fait appeler «président du conseil (PC)», le vieil homme de 87 ans, Jean-Lucien Sanvi de Tové qui a accepté de jouer le rôle d´homme de paillle, apparaît comme une marionnette, placée sans vergogne là pour que Faure Gnassingbé puisse rester indéfiniment au pouvoir sans élections. «…Trois dimensions du pouvoir exécutif, ailleurs séparées, se trouvent ici réunies. La dimension politique – détermination et conduite de la politique de la nation – appartient au seul Président du Conseil, sans concertation avec un chef de l’État doté de prérogatives concurrentes. La dimension administrative – direction de l’appareil d’État – relève des mêmes mains, supprimant la dualité fonctionnelle de la IVe République togolaise. La dimension militaire – commandement suprême des forces armées et de sécurité – parachève cette unification. Cette triple concentration éloigne le modèle togolais des régimes parlementaires connus, africains comme européens…»

Ces lignes qui ne sont qu´un extrait du long texte de Christian Trimua décrivent à elles seules le caractère personnel, dictatorial et tyrannique du système politique togolais voulu par Faure Gnassingbé et son entourage pour continuer à maintenir le peuple togolais sous leur joug et l´humilier encore plus. Cet extrait met surtout l´accent sur le fait que notre pays soit le seul en Afrique, pour ne pas aller plus loin, à avoir adopté une telle anomalie politique, jamais osée nulle part, pour qu´un régime impopulaire, et à juste titre largement contesté par son peuple, soit toujours là, sans se démocratiser. Le Maître-Assistant à l´université de Lomé, Christian Eninam Trimua, au lieu donc de faire comme Péré, Agbéyomé ou encore Marguérite Gnakadé, en devenant enfin sage pour se mettre du côté du peuple, en se désolidarisant clairement de Faure Gnassingbé, trouve le malin plaisir de se démener pour justifier les incongruités politiques de la fameuse Ve république qu´il dénonce pourtant lui-même. Il est même sûr que ce qu´il désigne par le «cas togolais» pourrait servir de jurisprudence qui ouvrirait des perspectives doctrinales et inviterait à revisiter les typologies classiques du droit constitutionnel comparé: «Au-delà du cas togolais, l’archétype ouvre des perspectives doctrinales: il invite à revisiter les typologies classiques du droit constitutionnel comparé. Il alimente, sur le plan africain, le courant de l’ethno-constitutionnalisme — qui plaide pour un constitutionnalisme pluriel, à la fois politique, social et démotique, affranchi du mimétisme. Il propose, au-delà du modèle pluraliste promu par la conditionnalité démocratique des années 1990, une troisième voie: un cadre parlementaire formellement démocratique qui assume sa logique de direction.»

Nous trouvons un tel comportement de sa part très méchant vis-à-vis de ses compatriotes et surtout très malhonnête, intellectuellement parlant. De même, il est indécent et malhonnête de la part de Christian Trimua et de beaucoup d´autres supports du régime togolais, à vouloir toujours mettre côte à côte les noms Olympio et Gnassingbé pour essayer d´expliquer la dramatique situation politique qui est aujourd´hui celle de notre pays. Le caractère éphémère de l´ère de Sylvanius Olympio, assassiné le 13 janvier 1963 par Éyadéma Gnassingbé, ne le permet pas. Par ailleurs, la démocratie et l´alternance marchent dans certains pays africains. Et des régimes hostiles à l´alternance au sommet de l´état, comme celui des Gnassingbé au Togo, avancent cyniquement que la démocratie ne serait pas conforme aux réalités africaines. Une telle posture est non seulement fausse, mais dangereuse. Elle est encore plus dangereuse quand elle est adoptée par un intellectuel de la trempe de Christian Trimua qui, normalement, devrait savoir de quoi il parle. C´est pourquoi le mimétisme par rapport à la démocratie dont il parle dans son texte n´a aucun sens. Ou on est en démocratie, ou on y est pas. Il n´y a pas et il ne peut pas y avoir de troisième voie. Le régime togolais, représenté aujourd´hui par Faure Gnassingbé, est un régime de dictature héréditaire de père en fils, aux allures monarchistes. Alors, les Togolais au pays et dans la diaspora, aux côtés de l´opposition parlant d´une voix, se battent et demandent le départ pur et simple de Faure Gnassingbé pour un nouveau départ démocratique.

Samari Tchadjobo

Allemagne

The post Togo – Christian Trimua dénonce la Ve république, mais reste fidèle au système de prédation auquel il doit tout appeared first on Togo Actualite - Premier site d'information du Togo.

Megszüntetik a kötelező e-Factura használatát azokban az esetekben, ahol felesleges bürokráciát jelentene – közölte tegnap Alexandru Nazare ügyvivő pénzügyminiszter. A törvénytervezet jelenlegi állása szerint mentesülnek az e-Factura kötelező használata alól a szerzői jogdíjból és mezőgazdasági tevékenységből jövedelmet szerző magánszemélyek, valamint a Romániában működő külföldi kulturális intézetek és központok. Ha a törvénymódosítást elfogadja a parlament, a […]

Articolul Mégsem „csinálnak könyvelőt” a művészekből apare prima dată în Kolozsvári Rádió Románia.

EU great and good get gongs to mark 'greatest political achievement in human history'

Some conservatives refuse to back the text without a suspension clause

Tax expenditures (TEs) in Zimbabwe represent a significant portion of government spending, amounting to 2.8 percent of GDP, 24.7 percent of total revenue, and 21.2 percent of public spending in 2023. Companies benefitting from TEs enjoy tax savings that trigger a reduction in government revenue, which may in turn result in higher budget deficits and sovereign debt. TEs are often regressive, e.g., when TEs related to personal income tax (PIT) benefit those in higher income tax brackets more, and TEs related to value-added tax (VAT) provide a larger benefit to higher income households, given their larger consumption in absolute terms. Although TEs are meant to boost investment, exports, innovation and employment, their real impact is often unknown, as Zimbabwe lacks a culture of ex-ante and ex-post evaluation of TEs.

Transparency: Section 3 of the Public Finance Management Act [Chapter 22:19] aims to secure transparency, accountability and sound management of revenues and expenditure, but does not provide specific provisions on TEs assessments nor reporting to the Parliament of Zimbabwe. Section 30 of the Zimbabwe Investment Development Agency (ZIDA) Act also highlights that ZIDA, in consultation with the Minister responsible for Finance, should publish guidelines for investment, which include general and special incentives applicable to specific categories of licensed investors. Against this backdrop, it is fair to say that there is no explicit policy on TE transparency in Zimbabwe.

Complex landscape: The rationale for the introduction of business-related TEs is to stimulate investment and production, which should then create employment opportunities and other benefits, potentially leading to higher government revenues in the medium or long term. If well-designed, tax incentives for investment can be a cost-effective policy tool. However, TEs may be vulnerable to lobbying and abuse, providing preferential tax treatment to specific groups with vested interests to keep the incentives in place even without much benefit to the economy at large. Empirical evidence on TEs is still limited in Zimbabwe, which undermines evidence-based tax policymaking.

Evaluation challenges: The government of Zimbabwe committed to develop a tax incentive monitoring and evaluation framework, managed by the Zimbabwe Revenue Authority (ZIMRA), to facilitate the management of TEs and inform cost-benefit analyses by Treasury on an annual basis with effect from 1 January 2019. No ex-ante evaluation has been conducted so far, but some ex-post evaluations of TEs were undertaken in 2021 and 2023. In addition, ZIMRA has started to publish TE figures from 2019 onwards in its annual reports, although the statistics published are highly aggregated and do not cover all taxes upon which TEs are granted. The published TEs from the annual reports are revenue forgone from domestic and trade taxes. Although the Parliament of Zimbabwe has the competence to oversee the national budget cycle, it is currently not involved in the monitoring and control of TEs.

Fiscal sustainability: Fiscal sustainability enables governments to meet future public expenditure and financial obligations without resorting to excessive borrowing. Constitution of Zimbabwe Amendment (No. 20) Act, 2013 (Act No. 1 of 2013, Section 299) provides for Parliamentary oversight of state revenues and expenditure to ensure accountability, monitoring and fiscal sustainability (Government of Zimbabwe, 2023a). Section 298 (1) b i of the Constitution states that the burden of taxation must be shared equally which implies that TEs should not be allocated without evaluating if they are beneficial to Zimbabwe. TEs can be described as hidden government spending, which can negatively affect fiscal sustainability. Zimbabwe’s TEs amounted to US$1.34 billion in 2023, which is about 2.8 percent of GDP, compared to the global average of about 4 percent of GDP. However, VAT rate reductions and exemptions on domestic sales, which constituted 51 percent and 27.1 percent of total TEs reported by ZIMRA in 2020, were not reported through the new Tax and Revenue Management System (TaRMS) in 2023. Moreover, TEs for CIT, PIT and excise duty were not reported since they are not captured by ZIMRA. The bulk of the reported figures for 2023 were TEs related to custom duties. Thus, the extent of TE use in Zimbabwe is underreported and may in fact be considerably higher than the global average. Moreover, this is happening at a time when Zimbabwe is facing limited fiscal space, with public debt constituting 59.7 percent of GDP in 2024.

Policy recommendations: The Government of Zimbabwe should conduct or commission ex-ante and ex-post evaluations of TEs to enhance their effectiveness. Statistics on TE use and revenue forgone should be publicly available and easily accessible to enhance transparency and access of information to the users. All TEs should be time-bound (with sunset clauses) and, ideally, only be renewed after an assessment has been undertaken to justify their existence. All new TEs should be subject to an ex-ante evaluation to clarify expectations and ensure that only effective TEs are implemented in the country. The Parliament of Zimbabwe should be involved in the monitoring and control of TEs. The legislation should ensure that TE proposals are in line with national development plans and policies. The Parliament of Zimbabwe should also ensure that TE reports are published at pre-defined dates. TE reporting should be comprehensive, reported annually. This means there should be a designated authority responsible for preparing the TE report, preferably in the Ministry of Finance, Economic Development and Investment Promotion. The legal framework should also establish the structure and frequency of TE evaluations, including both ex-ante assessments and ex-post evaluations.

Tax expenditures (TEs) in Zimbabwe represent a significant portion of government spending, amounting to 2.8 percent of GDP, 24.7 percent of total revenue, and 21.2 percent of public spending in 2023. Companies benefitting from TEs enjoy tax savings that trigger a reduction in government revenue, which may in turn result in higher budget deficits and sovereign debt. TEs are often regressive, e.g., when TEs related to personal income tax (PIT) benefit those in higher income tax brackets more, and TEs related to value-added tax (VAT) provide a larger benefit to higher income households, given their larger consumption in absolute terms. Although TEs are meant to boost investment, exports, innovation and employment, their real impact is often unknown, as Zimbabwe lacks a culture of ex-ante and ex-post evaluation of TEs.

Transparency: Section 3 of the Public Finance Management Act [Chapter 22:19] aims to secure transparency, accountability and sound management of revenues and expenditure, but does not provide specific provisions on TEs assessments nor reporting to the Parliament of Zimbabwe. Section 30 of the Zimbabwe Investment Development Agency (ZIDA) Act also highlights that ZIDA, in consultation with the Minister responsible for Finance, should publish guidelines for investment, which include general and special incentives applicable to specific categories of licensed investors. Against this backdrop, it is fair to say that there is no explicit policy on TE transparency in Zimbabwe.

Complex landscape: The rationale for the introduction of business-related TEs is to stimulate investment and production, which should then create employment opportunities and other benefits, potentially leading to higher government revenues in the medium or long term. If well-designed, tax incentives for investment can be a cost-effective policy tool. However, TEs may be vulnerable to lobbying and abuse, providing preferential tax treatment to specific groups with vested interests to keep the incentives in place even without much benefit to the economy at large. Empirical evidence on TEs is still limited in Zimbabwe, which undermines evidence-based tax policymaking.

Evaluation challenges: The government of Zimbabwe committed to develop a tax incentive monitoring and evaluation framework, managed by the Zimbabwe Revenue Authority (ZIMRA), to facilitate the management of TEs and inform cost-benefit analyses by Treasury on an annual basis with effect from 1 January 2019. No ex-ante evaluation has been conducted so far, but some ex-post evaluations of TEs were undertaken in 2021 and 2023. In addition, ZIMRA has started to publish TE figures from 2019 onwards in its annual reports, although the statistics published are highly aggregated and do not cover all taxes upon which TEs are granted. The published TEs from the annual reports are revenue forgone from domestic and trade taxes. Although the Parliament of Zimbabwe has the competence to oversee the national budget cycle, it is currently not involved in the monitoring and control of TEs.

Fiscal sustainability: Fiscal sustainability enables governments to meet future public expenditure and financial obligations without resorting to excessive borrowing. Constitution of Zimbabwe Amendment (No. 20) Act, 2013 (Act No. 1 of 2013, Section 299) provides for Parliamentary oversight of state revenues and expenditure to ensure accountability, monitoring and fiscal sustainability (Government of Zimbabwe, 2023a). Section 298 (1) b i of the Constitution states that the burden of taxation must be shared equally which implies that TEs should not be allocated without evaluating if they are beneficial to Zimbabwe. TEs can be described as hidden government spending, which can negatively affect fiscal sustainability. Zimbabwe’s TEs amounted to US$1.34 billion in 2023, which is about 2.8 percent of GDP, compared to the global average of about 4 percent of GDP. However, VAT rate reductions and exemptions on domestic sales, which constituted 51 percent and 27.1 percent of total TEs reported by ZIMRA in 2020, were not reported through the new Tax and Revenue Management System (TaRMS) in 2023. Moreover, TEs for CIT, PIT and excise duty were not reported since they are not captured by ZIMRA. The bulk of the reported figures for 2023 were TEs related to custom duties. Thus, the extent of TE use in Zimbabwe is underreported and may in fact be considerably higher than the global average. Moreover, this is happening at a time when Zimbabwe is facing limited fiscal space, with public debt constituting 59.7 percent of GDP in 2024.

Policy recommendations: The Government of Zimbabwe should conduct or commission ex-ante and ex-post evaluations of TEs to enhance their effectiveness. Statistics on TE use and revenue forgone should be publicly available and easily accessible to enhance transparency and access of information to the users. All TEs should be time-bound (with sunset clauses) and, ideally, only be renewed after an assessment has been undertaken to justify their existence. All new TEs should be subject to an ex-ante evaluation to clarify expectations and ensure that only effective TEs are implemented in the country. The Parliament of Zimbabwe should be involved in the monitoring and control of TEs. The legislation should ensure that TE proposals are in line with national development plans and policies. The Parliament of Zimbabwe should also ensure that TE reports are published at pre-defined dates. TE reporting should be comprehensive, reported annually. This means there should be a designated authority responsible for preparing the TE report, preferably in the Ministry of Finance, Economic Development and Investment Promotion. The legal framework should also establish the structure and frequency of TE evaluations, including both ex-ante assessments and ex-post evaluations.

Tax expenditures (TEs) in Zimbabwe represent a significant portion of government spending, amounting to 2.8 percent of GDP, 24.7 percent of total revenue, and 21.2 percent of public spending in 2023. Companies benefitting from TEs enjoy tax savings that trigger a reduction in government revenue, which may in turn result in higher budget deficits and sovereign debt. TEs are often regressive, e.g., when TEs related to personal income tax (PIT) benefit those in higher income tax brackets more, and TEs related to value-added tax (VAT) provide a larger benefit to higher income households, given their larger consumption in absolute terms. Although TEs are meant to boost investment, exports, innovation and employment, their real impact is often unknown, as Zimbabwe lacks a culture of ex-ante and ex-post evaluation of TEs.

Transparency: Section 3 of the Public Finance Management Act [Chapter 22:19] aims to secure transparency, accountability and sound management of revenues and expenditure, but does not provide specific provisions on TEs assessments nor reporting to the Parliament of Zimbabwe. Section 30 of the Zimbabwe Investment Development Agency (ZIDA) Act also highlights that ZIDA, in consultation with the Minister responsible for Finance, should publish guidelines for investment, which include general and special incentives applicable to specific categories of licensed investors. Against this backdrop, it is fair to say that there is no explicit policy on TE transparency in Zimbabwe.

Complex landscape: The rationale for the introduction of business-related TEs is to stimulate investment and production, which should then create employment opportunities and other benefits, potentially leading to higher government revenues in the medium or long term. If well-designed, tax incentives for investment can be a cost-effective policy tool. However, TEs may be vulnerable to lobbying and abuse, providing preferential tax treatment to specific groups with vested interests to keep the incentives in place even without much benefit to the economy at large. Empirical evidence on TEs is still limited in Zimbabwe, which undermines evidence-based tax policymaking.

Evaluation challenges: The government of Zimbabwe committed to develop a tax incentive monitoring and evaluation framework, managed by the Zimbabwe Revenue Authority (ZIMRA), to facilitate the management of TEs and inform cost-benefit analyses by Treasury on an annual basis with effect from 1 January 2019. No ex-ante evaluation has been conducted so far, but some ex-post evaluations of TEs were undertaken in 2021 and 2023. In addition, ZIMRA has started to publish TE figures from 2019 onwards in its annual reports, although the statistics published are highly aggregated and do not cover all taxes upon which TEs are granted. The published TEs from the annual reports are revenue forgone from domestic and trade taxes. Although the Parliament of Zimbabwe has the competence to oversee the national budget cycle, it is currently not involved in the monitoring and control of TEs.

Fiscal sustainability: Fiscal sustainability enables governments to meet future public expenditure and financial obligations without resorting to excessive borrowing. Constitution of Zimbabwe Amendment (No. 20) Act, 2013 (Act No. 1 of 2013, Section 299) provides for Parliamentary oversight of state revenues and expenditure to ensure accountability, monitoring and fiscal sustainability (Government of Zimbabwe, 2023a). Section 298 (1) b i of the Constitution states that the burden of taxation must be shared equally which implies that TEs should not be allocated without evaluating if they are beneficial to Zimbabwe. TEs can be described as hidden government spending, which can negatively affect fiscal sustainability. Zimbabwe’s TEs amounted to US$1.34 billion in 2023, which is about 2.8 percent of GDP, compared to the global average of about 4 percent of GDP. However, VAT rate reductions and exemptions on domestic sales, which constituted 51 percent and 27.1 percent of total TEs reported by ZIMRA in 2020, were not reported through the new Tax and Revenue Management System (TaRMS) in 2023. Moreover, TEs for CIT, PIT and excise duty were not reported since they are not captured by ZIMRA. The bulk of the reported figures for 2023 were TEs related to custom duties. Thus, the extent of TE use in Zimbabwe is underreported and may in fact be considerably higher than the global average. Moreover, this is happening at a time when Zimbabwe is facing limited fiscal space, with public debt constituting 59.7 percent of GDP in 2024.

Policy recommendations: The Government of Zimbabwe should conduct or commission ex-ante and ex-post evaluations of TEs to enhance their effectiveness. Statistics on TE use and revenue forgone should be publicly available and easily accessible to enhance transparency and access of information to the users. All TEs should be time-bound (with sunset clauses) and, ideally, only be renewed after an assessment has been undertaken to justify their existence. All new TEs should be subject to an ex-ante evaluation to clarify expectations and ensure that only effective TEs are implemented in the country. The Parliament of Zimbabwe should be involved in the monitoring and control of TEs. The legislation should ensure that TE proposals are in line with national development plans and policies. The Parliament of Zimbabwe should also ensure that TE reports are published at pre-defined dates. TE reporting should be comprehensive, reported annually. This means there should be a designated authority responsible for preparing the TE report, preferably in the Ministry of Finance, Economic Development and Investment Promotion. The legal framework should also establish the structure and frequency of TE evaluations, including both ex-ante assessments and ex-post evaluations.

L’Algérie s’impose parmi les nations africaines les plus en vue dans l’édition 2026 du prestigieux classement des « Meilleurs Pays », élaboré par le magazine […]

L’article « Meilleurs Pays en 2026 » : L’Algérie dans le Top 10 africain, selon US News & World Report est apparu en premier sur .

Commission was supposed to have produced key AI Act document back in February